SEC Comment Letter for COPART INC (CPRT) (CIK 0000900075) (CPRT) — Apr 3, 2007

COPART INC (CPRT) (CIK 0000900075)
Date: April 3, 2007 · CIK: 0000900075 · Accession: 0000000000-07-016401

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

April 03, 2007

Author

William Thompson

Form

UPLOAD

Company

COPART INC (CPRT) (CIK 0000900075)

Letter

Mail Stop 3561 April 03, 2007 Mr. Willis J. Johnson Chief Executive Officer Copart, Inc. 4665 Business Center Drive Fairfield, California 94534

RE: Copart, Inc. Form 10-K for Fiscal Year Ended July 31, 2006 Form 10-Q for Fiscal Quarter Ended January 31, 2007 Filed October 31, 2006 and March 12, 2007 File No. 0-23254

Dear Mr. Johnson:

We have completed our review of your Form 10-K and related filings and have no further comments at this time.

S i n c e r e l y ,

William Thompson A c c o u n t i n g B r a n c h C h i e f

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Mail Stop 3561

         April 03, 2007

Mr. Willis J. Johnson
Chief Executive Officer
Copart, Inc.
4665 Business Center Drive
Fairfield, California 94534

  RE: Copart, Inc.
   Form 10-K for Fiscal Year Ended July 31, 2006
Form 10-Q for Fiscal Quarter Ended January 31, 2007
Filed October 31, 2006 and March 12, 2007
   File No.  0-23254

Dear Mr. Johnson:

 We have completed our review of your Form 10-K and related filings and have no further
comments at this time.

        S i n c e r e l y ,

         William Thompson
         A c c o u n t i n g  B r a n c h  C h i e f

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